{"id":196,"date":"2021-04-06T14:52:48","date_gmt":"2021-04-06T07:52:48","guid":{"rendered":"http:\/\/kthtx.vn\/?p=196"},"modified":"2021-04-06T14:52:48","modified_gmt":"2021-04-06T07:52:48","slug":"cac-khoan-giam-doanh-thu-va-cach-hach-toan-trong-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/04\/06\/cac-khoan-giam-doanh-thu-va-cach-hach-toan-trong-hop-tac-xa\/","title":{"rendered":"C\u00e1c kho\u1ea3n gi\u1ea3m doanh thu v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n trong h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

T\u00c0I KHO\u1ea2N 521 – C\u00c1C KHO\u1ea2N GI\u1ea2M TR\u1eea DOANH THU<\/strong><\/p>\n\n\n\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3, g\u1ed3m: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, c\u00e1c kho\u1ea3n thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a HTX. <\/em><\/strong><\/p>\n\n\n\n

          1.2. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

          – Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ph\u00e1t sinh c\u00f9ng k\u1ef3 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu c\u1ee7a k\u1ef3 ph\u00e1t sinh;<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau m\u1edbi ph\u00e1t sinh chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ghi gi\u1ea3m doanh thu c\u1ee7a k\u1ef3 ph\u00e1t sinh (k\u1ef3 sau).<\/p>\n\n\n\n

1.3. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 b\u00e1n so v\u1edbi gi\u00e1 ni\u00eam y\u1ebft m\u00e0 HTX cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/p>\n\n\n\n

Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 b\u00e1n cho kh\u00e1ch h\u00e0ng do s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c kh\u00e1ch h\u00e0ng mua v\u00e0o m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n\n\n

HTX h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo nguy\u00ean t\u1eafc sau:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p trong h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 th\u1ec3 hi\u1ec7n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu cho kh\u00e1ch h\u00e0ng (gi\u00e1 b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y, doanh thu b\u00e1n h\u00e0ng ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (doanh thu thu\u1ea7n).<\/p>\n\n\n\n

 – Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec ghi nh\u1eadn doanh thu ban \u0111\u1ea7u theo gi\u00e1 ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (doanh thu g\u1ed9p). Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 521 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n\n\n\n

1.4. \u0110\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n: Vi ph\u1ea1m cam k\u1ebft, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00e0ng b\u1ecb k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch.<\/p>\n\n\n\n

1.5. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i cho t\u1eebng kh\u00e1ch h\u00e0ng v\u00e0 t\u1eebng lo\u1ea1i h\u00e0ng b\u00e1n, nh\u01b0: b\u00e1n h\u00e0ng (s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1), cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb t\u00e0i kho\u1ea3n 521 sang t\u00e0i kho\u1ea3n 511 “Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh” \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

– <\/strong>S\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ch\u1ea5p nh\u1eadn cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/p>\n\n\n\n

– Doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, \u0111\u00e3 tr\u1ea3 l\u1ea1i ti\u1ec1n cho ng\u01b0\u1eddi mua ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i sang t\u00e0i kho\u1ea3n 511 \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 521 c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo t\u1eebng TK c\u1ea5p 2 nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

3.1. Ph\u1ea3n \u00e1nh s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) (thu\u1ebf GTGT h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111,112,131,…<\/p>\n\n\n\n

3.2. K\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/p>\n\n\n\n

– Khi HTX nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 156<\/p>\n\n\n\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n\n\n\n

– Thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/p>\n\n\n\n

N\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) (thu\u1ebf GTGT h\u00e0ng<\/p>\n\n\n\n

b\u1ecb tr\u1ea3 l\u1ea1i)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 131,…<\/p>\n\n\n\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141, 334,…<\/p>\n\n\n\n

3.3. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 511 \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00c0I KHO\u1ea2N 521 – C\u00c1C KHO\u1ea2N GI\u1ea2M TR\u1eea DOANH THU 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3, g\u1ed3m: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[54],"class_list":["post-196","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-hach-toan-giam-doanh-thu","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":197,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/196\/revisions\/197"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}